17. ONE-HALF OF SELF-EMPLOYMENT TAX.

Enter the amount of self-employment tax that was deductible on line 27 of your Federal 1040 in computing Federal adjusted gross income.

Married Separate Filers: The deduction is allocated in the ratio of self-employment tax paid by each spouse to the total self-employment tax paid. (Examples of how to prorate)

Go to Line 16

Go to Line 18